The tariff classification of cat toys from China.

N216035 May 25, 2012 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6701.00.3000 Mr. Donald S. Stein GreenbergTraurig 2101 L Street, N.W. Suite 1000 Washington, D.C. 20037 RE: The tariff classification of cat toys from China. Dear Mr. Stein: In your letter dated April 25, 2012, on behalf of your client, Petsmart, Inc., you requested a tariff classification ruling. The samples will be returned to you, as requested. The submitted sample, cat teaser, is a cat toy. The cat teaser consists of a plastic wand and three detachable options: one colorful plastic streamer and two feathers attachments. The plastic wand contains a nylon string with a ball chain attached at the end. The detachable options are attached to the string by means of the ball chain. You suggested that the classification for the cat teaser should be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS). We disagree with your proposed classification. Under the General Rules of Interpretation (GRIs) to the HTSUS, specifically at GRI 3 (b), the cat teaser is composed of different components and is therefore considered composite goods. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. "Essential character" is the attribute which strongly marks or serves to distinguish what an article is. Explanatory Note VIII to GRI 3(b) explains that bulk, quantity, weight, value or the role of a constituent material in relation to the use of the article are indicia of essential character. Since the cat teaser contains two feathers attachments, the essential character of the cat toy will be the feathers. The applicable subheading for cat teaser will be 6701.00.3000, HTSUS, which provides for Skins and other parts of birds with their feathers or down feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills ad scapes): Articles of feathers or down. The rate of duty will be 4.7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division